La. Revenue and Taxation § 47:2154

Current with changes from the 2024 legislative session effective on or before 7/1/2024, from Acts 2,3, 6-535, and 580-647

Section 47:2154 - Tax sales; time of sale; price

A. The tax collector shall seize, advertise, and sell tax sale title to the property or an undivided interest therein upon which delinquent taxes are due, on or before May first of the year following the year in which the taxes were assessed, or as soon thereafter as possible.

B. The tax sale shall be conducted on any weekday within the legal hours for judicial sales, with bidding opening not earlier than 8:00 a.m. and closing no later than 8:00 p.m. If a tax sale is conducted by using an online or electronic bidding process that is conducted over the course of multiple days, bids may be placed on any day at any time on any sale property upon which bidding has not closed, provided that all sales of property close on a weekday within the legal hours for sale as prescribed in this Subsection.

C. The price shall be the amount of statutory impositions due on the property, costs, and interest.

La. Revenue and Taxation § 47:2154

Acts 2008, No. 819, §1, eff. Jan. 1, 2009; Acts 2012, No. 836, §1.

Acts 2008, No. 819, §1, eff. 1/1/2009; Acts 2012, No. 836, §1.